It is a strange equivalence you are trying to build here. But to answer you directly: the people responsible for the sanctions are the people that enforced them. Full stop. Just like Russia is responsible for attacking and committing war crimes. Full stop.
Now, if you want to go down the more philosophical road, people tend to be more morally ok with not feeling for Russia (IE: not calling them a "victim") over the sanctions because the sanctions were in response to attacking a nation and committing war crimes (though, if you read, many are feeling for russian citizens as many oppose the actions of "their" government). The reason most people see Ukraine as a victim is because they were doing what a nation should be doing (trying to build alliances to protect themselves against hostile forces). And when most people look at those two situations, they can easily understand how they aren't the same thing. Signing a piece of paper != bombing a hospital. Your argument is trying to take away that there is meaning and nuances to actions. We could say, "Ukraine did A, so Russia did B in response after threatening to not do A" is the same as "Russia did B, and NATO did C in response after threatening to not do B". And thus if "Russia is 'to blame' in C, then it reasons that Ukraine is 'to blame' in B". That is effectively your stance boiled down. And you can live in that world and no one can take you out of it. But the reality of the world isn't that simple and I certainly don't want to live in one where we decide that victims of atrocities and unspeakable acts "are to blame" because they tried to find peaceful ways to protect themselves. You are also completely avoiding the reality of how it could have been avoidable. Russia has no reason, NONE, to do what they are doing. You try to paint Ukraine responsible because they could have just given in to the threats (which makes no sense, given the reality of the situation), but for some reason completely ignore that Russia could have much more easily just not threatened. They could have been an ally to Ukraine. Putin and company decided they were the more powerful party and wanted to swing it around. So no, Ukraine's actions did not "directly lead to a terrible outcome". Russia's actions did. So no matter how you want to do your math, you are fundamentally wrong for victim-blaming in this situation.
Now, if you want to go down the more philosophical road, people tend to be more morally ok with not feeling for Russia (IE: not calling them a "victim") over the sanctions because the sanctions were in response to attacking a nation and committing war crimes (though, if you read, many are feeling for russian citizens as many oppose the actions of "their" government). The reason most people see Ukraine as a victim is because they were doing what a nation should be doing (trying to build alliances to protect themselves against hostile forces). And when most people look at those two situations, they can easily understand how they aren't the same thing. Signing a piece of paper != bombing a hospital. Your argument is trying to take away that there is meaning and nuances to actions. We could say, "Ukraine did A, so Russia did B in response after threatening to not do A" is the same as "Russia did B, and NATO did C in response after threatening to not do B". And thus if "Russia is 'to blame' in C, then it reasons that Ukraine is 'to blame' in B". That is effectively your stance boiled down. And you can live in that world and no one can take you out of it. But the reality of the world isn't that simple and I certainly don't want to live in one where we decide that victims of atrocities and unspeakable acts "are to blame" because they tried to find peaceful ways to protect themselves. You are also completely avoiding the reality of how it could have been avoidable. Russia has no reason, NONE, to do what they are doing. You try to paint Ukraine responsible because they could have just given in to the threats (which makes no sense, given the reality of the situation), but for some reason completely ignore that Russia could have much more easily just not threatened. They could have been an ally to Ukraine. Putin and company decided they were the more powerful party and wanted to swing it around. So no, Ukraine's actions did not "directly lead to a terrible outcome". Russia's actions did. So no matter how you want to do your math, you are fundamentally wrong for victim-blaming in this situation.